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Accounting Glossary

Terms: 2162 · Filtered: 2162 · View: list

This glossary defines accounting terminology used in bookkeeping, financial reporting, audit, tax, and internal control documentation.

Coverage includes core accounting concepts, chart-of-accounts language, financial statement items, audit and assurance terms, tax and payroll vocabulary, closing processes, controls, and common reporting metrics.

For accountants, auditors, bookkeepers, controllers, finance staff, students, and readers interpreting accounting reports and workpapers.

Term of the Day
Bond analysis
Accounting term: Bond analysis.
Category: General · Register:
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Term Definition
Consolidation Accounting term: Consolidation.
Consolidation (N/A) The process of combining the financial statements of a parent company and its subsidiaries into a single set of financial statements.
Consolidation accrual Accounting term: Consolidation accrual.
Consolidation adjustment Accounting term: Consolidation adjustment.
Consolidation allocation Accounting term: Consolidation allocation.
Consolidation analysis Accounting term: Consolidation analysis.
Consolidation approval Accounting term: Consolidation approval.
Consolidation assessment Accounting term: Consolidation assessment.
Consolidation assumption Accounting term: Consolidation assumption.
Consolidation calculation Accounting term: Consolidation calculation.
Consolidation concept Accounting standard or authoritative guidance: Consolidation concept.
Consolidation control Accounting term: Consolidation control.
Consolidation deferral Accounting term: Consolidation deferral.
Consolidation disclosure Accounting term: Consolidation disclosure.
Consolidation estimate Accounting term: Consolidation estimate.
Consolidation exception Accounting term: Consolidation exception.
Consolidation framework Accounting term: Consolidation framework.
Consolidation guidance Accounting term: Consolidation guidance.
Consolidation measurement Accounting term: Consolidation measurement.
Consolidation memo Accounting term: Consolidation memo.
Consolidation model Accounting term: Consolidation model.
Consolidation policy Accounting term: Consolidation policy.
Consolidation principle Accounting term: Consolidation principle.
Consolidation procedure Accounting term: Consolidation procedure.
Consolidation recognition Accounting term: Consolidation recognition.
Consolidation reconciliation Accounting term: Consolidation reconciliation.
Consolidation review Accounting term: Consolidation review.
Consolidation rollforward Accounting term: Consolidation rollforward.
Consolidation schedule Accounting term: Consolidation schedule.
Consolidation testing Accounting term: Consolidation testing.
Consolidation treatment Accounting standard or authoritative guidance: Consolidation treatment.
Consolidation variance Accounting term: Consolidation variance.
Consolidation workpaper Accounting term: Consolidation workpaper.
Consolidation worksheet Accounting term: Consolidation worksheet.
Contingent asset Accounting term: Contingent asset.
Contingent liability Accounting term: Contingent liability.
Contingent liability (N/A) A potential obligation that may arise depending on the outcome of a future event.
Contra Account (N/A) An account that reduces the balance of another associated primary account.
Contract Asset/Liability (N/A) Arises under ASC 606/IFRS 15 when there's a timing difference between satisfying a performance obligation and the customer's payment.
Contract asset Accounting term: Contract asset.
Contract liability Accounting term: Contract liability.
Contribution margin Accounting term: Contribution margin.
Control (accounting) Accounting term: Control (accounting).
Control activity Internal control concept: Control activity.
Control deficiency Accounting term: Control deficiency.
Control environment Internal control concept: Control environment.
Control risk Accounting term: Control risk.
Controller Accounting/finance role: Controller.
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Commonly Confused / Near-Variant Terms
Computed from current result set
Absorption costing VS Absorption costing
Categories: General / General
Accrual VS Accrual
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General